问题已解决
匯算清繳調(diào)增繳納的企業(yè)所得稅怎么入賬
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1、計提應(yīng)補繳的企業(yè)所得稅
借:以前年度損益調(diào)整
貸:應(yīng)交稅費--應(yīng)交所得稅
2、繳納補繳的所得稅
借:應(yīng)交稅費--應(yīng)交所得稅
貸:銀行存款
3、結(jié)轉(zhuǎn)以前年度損益調(diào)整
借:利潤分配-未分配利潤
貸:以前年度損益調(diào)整
2020 06/02 10:39
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2020 06/02 10:43
好的謝謝
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2020 06/02 10:43
不客氣,如果你對我的解答滿意可以評個五星哦!
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2020 06/02 11:33
老師,做賬軟件結(jié)轉(zhuǎn) 為什么是借 以前年度損益調(diào)整 -6412.55 利潤分配-其他轉(zhuǎn)入 -6412.55
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2020 06/02 11:35
假設(shè)你需要補稅6412.55
借:以前年度損益調(diào)整6412.55
貸:應(yīng)交稅費--應(yīng)交所得稅6412.55
2、繳納補繳的所得稅
借:應(yīng)交稅費--應(yīng)交所得稅
6412.55
貸:銀行存款6412.55
3、結(jié)轉(zhuǎn)以前年度損益調(diào)整
借:利潤分配-未分配利潤6412.55
貸:以前年度損益調(diào)整6412.55
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